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  1. As part of the IAASB’s technology focus, this publication provides an update on efforts to appropriately address the audit profession's technology needs as well as in recently and soon-to-be issued standards and exposure drafts. It also includes additional relevant news and information, and recent technology working group activities. أضغط على الرابط لزيارة موقع الخبر
  2. The accountancy profession is undergoing a significant change as it evolves for the digital age and resulting shift in education and competency needs. The recent international conference, Competencies for the Future: Professionalism of Accountants in the Disruption Era, held in April by Ikatan Akuntan Indonesia, the ASEAN Federation of Accountants, and the IAESB drove collaboration and engagement on the issue and how the profession and accountants can adapt and embrace change. The event featured global, regional, and national accountancy education experts who shared their experiences and insights on issues affecting Southeast Asia and beyond. Speakers included: International Federation of Accountants President In-Ki Joo; Institute of Singapore Chartered Accountants President Kon Yin Tong; Malaysian Institute of Accountants CEO Nurmazilah Dato’ Mahzan; International Auditing and Assurance Standards Board Member Chun Wee Chiew; IAI Council members; and IAESB members and technical advisors. Presentations and panel discussions focused on the perspectives of regional accountancy organizations and global experts. Sessions included: The digital age, including opportunities and challenges for professional accountants; The need for better professional skepticism, including a look at recent accounting misbehavior; An overview of current continuing professional development (CPD) practices and CPD’s importance; Information and communications technologies, including the requirements, necessary skills, and growing importance of behavioral skills for accountants; and Professional skepticism and becoming a better skeptic. The event drew more than 250 participants from more than 20 countries, including accountancy professionals and academics from across the Southeast Asia region. The IAESB thanks conference participants, especially those who shared their experiences. أضغط على الرابط لزيارة موقع الخبر
  3. Just after the April IAESB meeting, board representatives participated in a panel discussion with accounting students and faculty from local universities in Bali, where the IAESB meeting was held. The panel discussion covered timely and relevant topics for the future accountancy professionals and provided insights to the profession around the world. Topics covered included: the skills employers seek when hiring accountants; requirements for professional accountant in different countries; tips for staying current in an ever-changing professional environment; practical experience and its value; technology’s impact on the accountancy profession; and career opportunities, challenges, and advice The discussion also included questions and answers session. Students were particularly interested in how the profession is changing and the implications for them and their careers. Audience members also shared their experiences preparing for a career in accountancy and the challenges they face. The discussion provided both speakers and attendees with insights for the global profession. The panelists brought differing professional backgrounds and perspectives to the conversation, including from academia, regulation and public practice. They included: IFAC President In-Ki Joo; IAESB Chair Anne-Marie Vitale; IAESB Consultative Advisory Group Chair Ray Johnson; and IAESB Technical Advisor Sarah Hamlin. IAESB Member Dr. Sidharta Utama moderated the panel. The IAESB was honored to participate in this event and interact with young professionals, accounting students and academics in Bali. أضغط على الرابط لزيارة موقع الخبر
  4. The IAESB and its Consultative Advisory Group (CAG) recently met in Bali, Indonesia. They were hosted by Ikatan Akuntan Indonesia on April 8-11. The board and CAG meeting agendas included discussion and collaboration on important issues for global accountancy education, including: Preliminary analysis of Exposure Draft comments for the proposed revisions to International Education Standards 2, 3, 4, and 8 on information & communications technologies (ICT) and professional skepticism learning outcomes; Review and discussion of implementation support for ICT, public sector accountancy, reporting and assurance, and professional accountants who work in business; and Transition planning for the new model for international accountancy education. The IAESB and CAG also discussed ways to help improve implementation support and stakeholder engagement and communications. The overlapping meetings enabled crossover and increased collaboration, as well as providing the opportunity for collective, direct engagement with professional accountants and accountancy students in the region, which helps inform the IAESB’s work. This included a student event at Universitas Udayana and a conference on competencies of the future. Additional information, including agendas and meeting papers are available online for both the IAESB and CAG. أضغط على الرابط لزيارة موقع الخبر
  5. As part of the IAASB’s technology focus, this publication provides an update on efforts to appropriately address the technology related issues in recently and soon-to-be issued standards and exposure drafts. It also includes additional relevant news and information on technology in audit, and recent technology working group activities. أضغط على الرابط لزيارة موقع الخبر
  6. Subtitle: Guide to Review Engagements Translated By: Published: Fri, 1980-05-09 ISBN: Embed Code: Disable Login Requirement: 0 Source: SMP Committee Language: Romanian Tags: adoption & implementation guidance ISRE SMP/SME Publication Type: Guidance & Support Tools Translation Issues, Insights & Interest Areas: SME & SMP Issues Meta Title: ED Status: Admin emails: Due Date Emails: أضغط على الرابط لزيارة موقع الخبر
  7. The Staff of the International Ethics Standards Board for Accountants (IESBA) has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client. This publication is a revised version of the Staff Q&A publication published in May 2017. It contains additional frequently asked questions and is aligned to the revised and restructured International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), issued by the IESBA in April 2018. The Q&A publication is designed to highlight, illustrate, or explain aspects of the revised partner rotation regime in the Code and thereby assist in their proper application. It is intended to assist national standards setters, firms, IFAC member bodies and others as they adopt and/or implement the revised and restructured long association provisions in Part 4A of the Code. أضغط على الرابط لزيارة موقع الخبر
  8. The Staff of the International Ethics Standards Board for Accountants (IESBA) has released an updated Q&A publication to support the adoption and implementation of the revised long association provisions Changes to the Code Addressing Long Association of Personnel with an Audit or Assurance Client. This publication is a revised version of the Staff Q&A publication published in May 2017. It contains additional frequently asked questions and is aligned to the revised and restructured International Code of Ethics for Professional Accountants (including International Independence Standards) (the Code), issued by the IESBA in April 2018. The Q&A publication is designed to highlight, illustrate, or explain aspects of the revised partner rotation regime in the Code and thereby assist in their proper application. It is intended to assist national standards setters, firms, IFAC member bodies and others as they adopt and/or implement the revised and restructured long association provisions in Part 4A of the Code. أضغط على الرابط لزيارة موقع الخبر
  9. This report provides insight into what it will take to prepare future-ready professional accountants. Capturing conversations from the IFAC Professional Accountants in Business Committee meeting in March 2019, the report focuses on: Finance function transformation, with a case study from Prudential Financial, Inc; Building data science and analytics capabilities; Supporting accountants in professional ethics; Effective risk management and internal control; and Examining the role of the audit committee. أضغط على الرابط لزيارة موقع الخبر
  10. The International Public Sector Accounting Standards Board® (IPSASB®) has released a Consultation Paper (CP), Measurement, which addresses how measurement bases are determined in the public sector. The CP includes within it an illustrative Exposure Draft (ED), Measurement, which shows what the IPSASB currently envisages a final pronouncement will comprise. This is the first time that the IPSASB has used such an approach, which is intended to provide a firm basis for constituent comments. The CP lays out proposed guidance for measurement bases for the assets and liabilities most commonly used by public sector entities when applying IPSAS. It proposes the development of a single standard which will provide definitions and guidance on the main measurement bases, while other IPSAS will continue to provide guidance on which particular measurement basis is to be used. The CP and ED respond to a number of drivers including: The need to consider existing measurement requirements in the light of the measurement guidance in IPSASB’s Conceptual Framework; That it is necessary to standardize usage of the term ‘fair value’ within IPSASB’s literature following the issue of private sector guidance in IFRS 13; and The need to provide guidance on difficult issues, such as borrowing costs and transactions costs. “Measurement must fairly reflect the cost of services, operational capacity and financial capacity in order to provide the high-quality information required for accountability and decision making in the public sector,” said IPSASB Chair Ian Carruthers. “This project will consolidate the guidance on the main measurement bases used in IPSAS into a single comprehensive standard, so increasing consistency and coherence for users.” The final pronouncement will underpin the IPSASB’s approach to measurement for many years. It is therefore essential that the IPSASB hears the views of respondents on the preliminary views and the other matters raised for comment in this Consultation Paper. How to Comment To access the Consultation Paper and its summary At-a-Glance document, or to submit a comment, visit the IPSASB website, www.ipsasb.org. Comments on the Consultation Paper are requested by September 30, 2019. The IPSASB encourages IFAC® members, associates, and regional accountancy organizations to promote the availability of this Consultation Paper to their members and employees. About the IPSASB The International Public Sector Accounting Standards Board (IPSASB) works to strengthen public financial management globally through developing and maintaining accrual-based International Public Sector Accounting Standards® (IPSAS®) and other high-quality financial reporting guidance for use by governments and other public sector entities. It also raises awareness of IPSAS and the benefits of accrual adoption. The Board receives support from the Asian Development Bank, the Chartered Professional Accountants of Canada, the New Zealand External Reporting Board, and the governments of Canada and New Zealand. The structures and processes that support the operations of the IPSASB are facilitated by the International Federation of Accountants (IFAC). For copyright, trademark, and permissions information, please go to permissions or contact permissions@ifac.org. About the Public Interest Committee The governance and standard-setting activities of the IPSASB are overseen by the Public Interest Committee (PIC), to ensure that they follow due process and reflect the public interest. The PIC is comprised of individuals with expertise in public sector or financial reporting, and professional engagement in organizations that have an interest in promoting high-quality and internationally comparable financial information. أضغط على الرابط لزيارة موقع الخبر
  11. This Consultation Paper is the IPSASB’s first step in establishing a comprehensive measurement framework for the public sector. The Consultation Paper focuses on better aligning the IPSAS measurement requirements with those established in the Conceptual Framework. This project sets out to: Issue amended IPSAS with revised requirements for measurement at initial recognition, subsequent measurement, and measurement-related disclosure; Provide more detailed guidance on the implementation of historical cost, replacement cost, fulfillment cost, and fair value, and the circumstances under which these measurement bases will be used; and Address transaction costs and borrowing costs. In an effort to better communicate with its constituents the IPSASB is testing a new consultation approach. This approach provides both: A concepts-based discussion, in the Consultation Paper, which identifies areas where the IPSASB has reached preliminary views; and An Illustrative Exposure Draft, which illustrates what a draft IPSAS could look like, given the IPSASB’s preliminary views. أضغط على الرابط لزيارة موقع الخبر
  12. The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities—and views about possible actions to address these challenges. It recognizes the global call for action to address issues of complexity, length, understandability, scalability, and proportionality related to using the International Standards on Auditing. Continuing the debate on these strategic issues, this Discussion Paper explores how the IAASB, and others, could further support auditors working in increasingly evolving environments. French and Spanish translations will be available in mid-May. أضغط على الرابط لزيارة موقع الخبر
  13. The International Auditing and Assurance Standards Board (IAASB) today published a Discussion Paper, Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs). The IAASB seeks to further understand the challenges of using ISAs in audits of less complex entities—and views about possible actions to address these challenges. The IAASB recognizes the global call for action to address issues of complexity, length, understandability, scalability, and proportionality related to using the ISAs. Continuing the debate on these strategic issues, the Discussion Paper explores how the IAASB, and others, could further support auditors working in increasingly evolving environments. The IAASB welcomes input from all interested stakeholders as we chart an appropriate way forward. The consultation will remain open until September 12, 2019. French and Spanish translations will be available on the IAASB’s website in mid-May. أضغط على الرابط لزيارة موقع الخبر
  14. Watch the April 17, 2019 IESBA webinar supporting the rollout of its International Code of Ethics for Professional Accountants (including International Independence Standards). Prefaced by welcome remarks from IESBA Chairman, Dr. Stavros Thomadakis, the webinar details the revisions and restructuring changes made to the Code. The presenters explained that although the fundamental principles of ethics are unchanged, major revisions have been made, including to the unifying conceptual framework—the approach used by all professional accountants to identify, evaluate, and address threats to compliance with the fundamental principles and, where applicable, be independent. The Code is completely rewritten and its new structure makes it easier to navigate, use and enforce. The presenters also highlighted the various resources and tools that are currently available to help support adoption and implementation of the Code, including the soon-to-be-launched eCode. More information on the eCode is available in the April 2019 publication, Preparing for the eCode – A New Innovative Approach to Engaging with Ethics. Webinar presenters included: Kim Gibson, IESBA Board Member, Rollout Working Group Chair and Grant Thornton International – Global Head, Risk Management and Independence Laura Friedrich, IESBA Rollout Working Group Member, Principal, Friedrich and Friedrich Corporation The Code, which comes into effect in June 2019, is incorporated in the 2018 edition of the IESBA Handbook, which is available now for download or purchase. More information about the code is available on a dedicated web page. أضغط على الرابط لزيارة موقع الخبر
  15. In late June 2019, the International Ethics Standards Board for Accountants® (IESBA®) will launch its eCode—an innovative digital product that offers professional accountants a new way to engage with the International Code of Ethics for Professional Accountants (including International Independence Standards). To introduce the eCode, the IESBA invites you to join a 30-minute webinar on Wednesday, June 12, 2019 at 10am EST. During the webinar, IESBA Member Brian Friedrich will explain IESBA’s vision for the eCode and provide a quick walkthrough to demonstrate the eCode’s structure, key features and functionalities. Don’t miss out on this wonderful opportunity to learn about this product. To join, click the link below to register: Wednesday June 12th 2019 at 10 a.m. EST More information about the Code is available at the IESBA’s website. If you have questions about this webinar, please email Carla Vijian. أضغط على الرابط لزيارة موقع الخبر
  16. The IAASB recently published a professional skepticism communiqué, part of a series highlighting the IAASB’s efforts to appropriately reflect professional skepticism in its standards, together with other relevant news and information. أضغط على الرابط لزيارة موقع الخبر
  17. توضيح من المجمع العربي للمحاسبين القانونيين دورة امتحانات 2012 آخر فرصة على المنهاج الحالي يعلن ... أكثر...
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